Q3HSN Code 9704
Postage or revenue stamps, stamp-post marks, first-day
Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
GST rate
5%
Codes under 9704
| Code | Description | GST rate |
|---|---|---|
| 9704 00 | Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907: | 5% |
| 9704 00 10 | Used postal stamp | 5% |
| 9704 00 20 | Used or unused first-day covers for philatelists | 5% |
← Chapter 97: Paintings, sculptures and antiques
Related HSN codes
Frequently Asked Questions
What is the HSN code for postage or revenue stamps, stamp-post marks, first-day?
The HSN code for postage or revenue stamps, stamp-post marks, first-day is 9704, under Chapter 97 (Paintings, sculptures and antiques).
What is the GST rate on postage or revenue stamps, stamp-post marks, first-day?
Postage or revenue stamps, stamp-post marks, first-day is taxed at 5% GST under HSN code 9704.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.